2000 (5) TMI 315

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....er]. - The facts of the case are that the authorities below had confirmed a duty demand of Rs. 1,19,175.32 against the appellants on the ground that the balance of finished goods shown in monthly statements submitted to the Punjab National Bank differed from the balance of finished goods indicated in the RG 1 Register/register for production and sale, and that this difference represented the exc....

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....al Bank (137 pages) figures at Sl. No. 17. The contents of the file which is relevant to the case are not before us and we are not in a position to comment thereupon. The appellants have also not replied to the show cause notice and have not availed of the opportunity of personal hearing. Therefore, in the interest of justice, we are of the view that this is a fit case for remand. Accordingly, we ....

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....ence of the bank statement, but has also discussed at length about the corroborative evidence. The grievance of the appellants is that the demand has been confirmed once again on grounds which were set aside by the Tribunal, and that the directions contained in the remand order of the Tribunal viz. the direction to consider the evidence on the correspondence filed in the Punjab National Bank, has ....